Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Tribunal recalls ex-parte order, schedules new hearing after assessee didn't receive notice. Director affidavit confirms non-receipt. The Tribunal recalled the ex-parte order due to non-receipt of the hearing notice by the assessee, allowing for further hearing of the appeal on merits. ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tribunal recalls ex-parte order, schedules new hearing after assessee didn't receive notice. Director affidavit confirms non-receipt.
The Tribunal recalled the ex-parte order due to non-receipt of the hearing notice by the assessee, allowing for further hearing of the appeal on merits. The order was set aside based on the director's affidavit confirming non-receipt of the notice, and the appeal was scheduled for hearing without issuing another notice. The Tribunal decided to recall the order to ensure a fair hearing and to decide the appeal based on all available evidence.
Issues Involved: Setting aside an ex-parte order due to non-receipt of hearing notice, recalling the order for further hearing.
Issue 1: Setting aside ex-parte order
The Tribunal had passed an order on 10.12.2008, partly allowing the appeal of the assessee. The order was ex-parte as the notice of hearing dated 22.10.2008 fixing the case for 10.12.2008 was not attended by anyone from the assessee's side, and no adjournment application was received. The Tribunal decided the appeal based on available facts, as it was believed the assessee had nothing further to say. However, a miscellaneous application was filed on 4.1.2010 stating that the non-appearance on 10.12.2008 was due to non-receipt of the notice. The director of the assessee company also filed an affidavit confirming non-receipt of the notice. The Tribunal, after considering the submissions, decided to recall the order so that the appeal could be heard on merits after giving the assessee an opportunity. The appeal was fixed for hearing on 14.4.2010 without issuing any further notice.
Issue 2: Recalling the order for further hearing
The Tribunal, upon perusal of the record, noted that a notice dated 23.10.2008 was issued for the hearing on 10.12.2008, but evidence of its service was not on record. In light of this, the Tribunal decided to recall the order to allow for a proper hearing and to decide the appeal on merits. The date for the further hearing was fixed as 14.4.2010, and both parties were informed in the open court that no further notice would be issued for this hearing. The application to set aside the ex-parte order was allowed, and the order was pronounced in the open court on 19.2.2010 after the completion of the hearing of the application.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI Drafter ✕
TaxTMI 
